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Full-Text Articles in Business
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …
'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee
'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee
Business Faculty Publications and Presentations
Corporate stakeholder relations are historically typified by power imbalances and mistrust, but in recent times, they are increasingly characterized by 'dialogue' based on mutual understanding and creative action. In this paper we consider corporate engagements with two external stakeholder groups, citizenship-focused non-governmental organizations (NGO) and institutional investors, and examine the potential association between these engagements and corporate disclosure of environmental information. Based on a sample of 183 firms over a three-year time period, we analyze the relationships between NGO engagement, investor activism and the quality of corporate voluntary environmental disclosure. Our findings suggest that engagement with skills-focused NGOs and the …
An Environmentally Enlightened Accounting, Jesse Dillard, Darrell Brown, Scott Marshall
An Environmentally Enlightened Accounting, Jesse Dillard, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Environmental stewardship must become a primary concern if management is to adequately fulfill its societal responsibilities. Management and accounting information systems must aggressively respond to these emerging requirements in order to support adequately the associated information needs as well as to design organizational systems that motivate and facilitate desired behavior. Our purpose here is to consider a framework useful for developing environmentally enlightening management and accounting information systems that take into account alternative environmental perspectives. The framework can be used to develop prototypes representing different levels of environmental enlightenment and, as such, can provide general guidance for moving collectives and …